Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Tue, 23 Jan 2024 06:21:00 GMT by
I have a question about Private Residence relief. I have owned my only UK home for nearly 20 years. I moved abroad and became Non Resident in in April 2017. I currently run a small business abroad. Before April 2017 I lived at my UK home. I then had two years when I spent less than 90 days each year at my UK Home. Since April 2019 I have spent over 90 days at my UK home. I have now sold my UK home as I need to spend more time running my business abroad. There have only been two years when I spent less than 90 days in my UK home. I have used the HMRC Calculator, Work out tax relief when you sell your home. Question 5 allows me an absence for any reason adding up to 3 years. In addition, it also allows an absence to work outside the UK for any period. I am therefore of the opinion that I have not lived away and I can claim full Private Residence Relief. Please let me know if you agree with this.

[Display name amended - Admin]
Posted Thu, 25 Jan 2024 15:57:58 GMT by HMRC Admin 25
Hi emmaleighton,
HMRC cannot advise you of this. you need to make the determination based on the guidance available.
If you need further assistance after reading the guidance, you may wish to contact an outside specialist.
Thank you. 


You must be signed in to post in this forum.